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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reconciliation of Net Loss per Common Share

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​	​	​	​
Redeemable Class A Common Stock		​	​
Numerator: Earnings allocable to Redeemable Class A Common Stock	​	​	​
Interest Income and change in fair value of warrant liability	​	$	46,112
Income and Franchise Tax	​	​	(46,112)
Redeemable Net Earnings	​	$	—
Denominator: Weighted Average Redeemable Class A Common Stock	​	​	​
Redeemable Class A Common Stock, Basic and Diluted	​	​	27,600,000
Earnings/Basic and Diluted Redeemable Class A Common Stock	​	$	0.00
​	​	​	​
Non-Redeemable Class B Common Stock	​	​	​
Numerator: Net Income minus Redeemable Net Earnings	​	​	​
Net Income	​	$	5,909,731
Redeemable Net Earnings	​	​	—
Non-Redeemable Net Loss	​	$	5,909,731
Denominator: Weighted Average Non-Redeemable Class B Common Stock	​		​
Non-Redeemable Class B Common Stock, Basic and Diluted	​	​	6,900,000
Loss/Basic and Diluted Non-Redeemable Class B Common Stock	​	$	0.86

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- References

No definition available.

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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